The Effect of Power Distance, Moral Intensity, and Professional Commitment on Whistleblowing Decisions

Introduction/Main Objectives: Whistleblowing decisions are one of the keys in fraud detection. Considering the rise of fraud cases in organizations, this individual action has a significant impact on organizational performance. Therefore, it is necessary to examine factors that influence the whistleblowing decisions of individuals. Background Problems: This study examines the effect of power distance, moral intensity, and professional commitment on the whistleblowing decision of undergraduate accounting students at the Faculty of Economics and Business, Universitas Gadjah Mada (FEB UGM).Novelty: The novelty of our research is we are filling the gap in previous studies by using students as the population; most studies use employees (such as auditors) as the main population. We use students because they form the next fraud-fighting generation to enter the working environment. Therefore, their understanding and perceptions of whistle blowing activities are crucial. This research is considered to be the first micro-level analysis research in the areas. Research Methods: We adopted the survey method and analyzed it using a regression. We use purposive sampling on 189 undergraduate students from the accounting department. Findings/Results: Our findings indicate that power distance, moral intensity, and professional commitment simultaneously affect accounting students’ whistleblowing decisions. Power distance had a negative and significant effect, meanwhile professional commitment had a positive and significant effect and there was no significant effect of moral intensity toward the whistleblowing. Conclusion: Having professional commitment is essential for whistleblowing decision-making. It needs individual awareness and professional ethics, as well as improvements to people’s morals and values

The Role of Islamic Banking System as the Milestone towards Indonesia Micro Economy Development

As the largest Muslim community in the world, Indonesia is optimist on implementing Islamic economy as one of the system. The previous global financial turmoil has made the attention turn on the Islamic financial model, and in particular the Islamic banking system. This model offers a microfinance system that allows poor people to meet their financial needs. Most banking systems are less concern about the difficulties affecting poor people since they usually have no collateral, making them a riskier investment. Knowing the 98.9% micro industries of Indonesia, it is an urgent need on facilitating their financial intermediaries. The Islamic microfinance system manages this demand by providing small-scale financial services to the lower and poor markets by giving them banking facility. Hence Islamic microfinance helps to sustain financial inclusion as attempt for that mostly poor society who has lack access to financial institution. The motivation for this research is to meet the knowledge gap of acceptance on the Islamic banking system implementation in the Indonesian micro economy development. The research questions is how micro industries perception and acceptance towards the existence of Islamic rural banks. The methodologies used are survey as primary data collection of 60 both Islamic and common rural banks for thorough analysis also secondary data collection from its financial reports. The research finding is the positive perception and acceptance of Islamic rural banks as micro industries’ financial intermediaries. This research concludes that Islamic rural bank has become the part of micro banking services and contributes on building ideal Indonesia development

The Role of Islamic Banking System as the Milestone towards Indonesia Micro Economy Development

As the largest Muslim community in the world, Indonesia is optimist on implementing Islamic economy as one of the system. The previous global financial turmoil has made the attention turn on the Islamic financial model, and in particular the Islamic banking system. This model offers a microfinance system that allows poor people to meet their financial needs. Most banking systems are less concern about the difficulties affecting poor people since they usually have no collateral, making them a riskier investment. Knowing the 98.9% micro industries of Indonesia, it is an urgent need on facilitating their financial intermediaries. The Islamic microfinance system manages this demand by providing small-scale financial services to the lower and poor markets by giving them banking facility. Hence Islamic microfinance helps to sustain financial inclusion as attempt for that mostly poor society who has lack access to financial institution. The motivation for this research is to meet the knowledge gap of acceptance on the Islamic banking system implementation in the Indonesian micro economy development. The research questions is how micro industries perception and acceptance towards the existence of Islamic rural banks. The methodologies used are survey as primary data collection of 60 both Islamic and common rural banks for thorough analysis also secondary data collection from its financial reports. The research finding is the positive perception and acceptance of Islamic rural banks as micro industries’ financial intermediaries. This research concludes that Islamic rural bank has become the part of micro banking services and contributes on building ideal Indonesia development

Does Intellectual Capital Matter? A Case Study of Indonesia Sharia Banks

This study aim is to examine the impact of Intelectual Capital (IC) on financial performance in the Islamic banking sector in Indonesia. We adopt the Pulic’s value-added intellectual coefficient (VAIC™) as the widely used measurement for IC. The paper used secondary data derived from the annual reports of eleven Islamic banks from 2012 to 2016. This study uses firm size and level of risk as a control variable. We utilise the resource dependency theory as an analytical tool. The findings show that the IC does not significantly matter and influence the profitability of Islamic banks. However, the results also show a significant impact on human capital and structural capital on profitability of sharia bank. The findings can be useful as an input for the practitioners in Islamic banks in managing their investments in IC in Indonesia Islamic banks. This paper also contributes to the theory and literature by particularly the adoption of resource dependency theory to analyse the IC in Islamic banks

USING JIGSAW TECHNIQUE FOR IMPROVING READING SKILLS OF THE TENTH GRADE STUDENTS OF SMAN I PARAKAN

This action research is aimed at improving reading skills of the tenth grade students of SMAN I Parakan by using jigsaw technique. To achieve the objective, collaborative work involving me as the researcher, the English teacher and the students of class X-2 was done. The main subjects of this study were 31 students of class X-2 in the 2010/2011 academic year. This study was conducted by the following procedures of the action research, i.e. planning, action, observation and reflection. Each cycle consisted of three meetings. The data of the study were gathered by employing various data gathering techniques such as questionnaire, field notes, observation’s rating scale, interviews and tests. The collected data included opinions, feelings, preferences and the reading tests’ result. The analysis of the data was done qualitatively and quantitatively. Based on the research conducted, the use of jigsaw technique in this study successfully improved the students’ reading skills. It covered several reading comprehension skills, i.e. 1) find the general idea of the text; 2) find the main idea of the text; 3) find specific information from the text; 4) recognize the communicative functions of the text; and 5) Guess meaning from the context. The improvement can be seen from the increase of the students’ average reading test scores from 58.45 in the pre-test and 66.90 in the cycle I post-test to 75.69 in the cycle II post-test. The more significant improvement can be seen from the following t-test result. The first t-test (pretest paired with cycle I post-test) showed that the t-test (5,376) was higher than t-table (2,048). The second t-test (pre-test paired with cycle II post test) showed that the t-test (9,769) was also higher than the t-table (2,048). Furthermore, the findings indicated that jigsaw technique was effective in enhancing the students’ vocabulary mastery, motivation, involvement, interaction and cooperation. It was also effective in reducing the gap between the high-motivated students and the low-motivated students along with several accompanying actions such as applying question and answer activities, pointing the group leaders, giving time limitation to each activity and asking the students to bring dictionary

Introducing SDL Trados to Beginning Translators

Over years, translators have been incorporating new advances in technology into their work. A number of attempts in developing ideal translators workstations usingtechnology have been made, one of such stations is a Computer-Aided Translation(CAT) tool. CAT tools facilitate translators to increase their productivity and efficiencyby providing them with some utilities, such as a Translation Memory and an AlignmentTool to support their translation works. This article highlights the usefulness of SDLTrados 2014, as one of the most widely used paid CAT tools, in translating the textsmore effectively and in a timely manner. Further, it describes the basic steps in usingSDL Trados and exemplifies SDL Trados 2014 translation results. A sample text wastranslated from Indonesian to English using both Across (a free CAT tool) and SDLTrados (a paid CAT tool). Eventually, the results of translating using both CAT toolsappear to prove that SDL Trados helps the translators to translate more consistently,accurately, effectively and in a timely-manner. Keywords: CAT tools, SDL Trados, Across

Corporate Governance Concept and Model: Preserving True Organization Welfare

Corporate Governance (CG) telah menjadi bahasan topik bahasan utama dalam bisnis global seiring engan meningkatnya kompleksitas dan tekanan persaingan bisnis yang dihadapi perusahaan. Berbagai skandal korporasi yang melibatkan perusahaan.- perusahaan besar, diantaranya Enron dan Parmalat, menjadi dunia internasional semakin mencurahkan perhatian terhadap CG. Skandal – skandal korporasi tersebut menunjukan bahwa organ – organ perusahaan belum dapat melaksanakan fungsi, tugas, dan tanggung jawabnya secara baik, yang pada giliranya memicu kegagalan dalam pencapaian tujuan perusahaan. Buku 1 ini ditulis dengan maksud memberikan gambaran umum tentang CG, teori – teori, prinsip dasar, hingga model perhitungan CG di perusahaan. Selain itu juga buku ini juga menjelaskan penerapan CG baik di perusahaan, sektor publik, dan universitas. Center for Good Corporate Governance Universitas Gadjah Mada (CGCG UGM) merupakan saah satu lembaga yang bertujuan mempromosikan dan mendorong penerapan CG di Indonesia. CGCG UGM turut serta mengembangkan model peratingan penerapan CG sebagaimana yang telah di kembangkan dilembaga lain seperti Forum for Corporate Governance in Indonesia (FCGI) dan komite Nasioanal kebijakan Governance (KNKG). Pembahasan lebih lanjut tentang model peratingan ini terdapat di buku 2 yang berjudul”CGCG UGM Corporate Rating Model”. Kedua buku ini merupakan bacaan yang sangat diperlukan untuk menambah wawasan akan wancana penerapan CG di Indonesia

Pengaruh Lingkungan Belajar Berbasis Kelas terhadap Sikap dan Pengetahuan Siswa Kelas X Pokok Bahasan Statistika di SMA Negeri 2 Jember

Tujuan penelitian ini adalah untuk mengetahui apakah ada pengaruh antara Lingkungan Belajar Berbasis Kelas terhadap sikap dan pengetahuan siswa. Penelitian ini dilakukan di SMA Negeri 2 Jember pada bulan April 2015. Sampel yang diambil adalah 2 kelas homogen yang dipilih berdasarkan keadaan lingkungan kelasnya yang sesuai dengan persyaratan Lingkungan Belajar Berbasis Kelas. Lingkungan Belajar Berbasis Kelas diukur menggunakan adaptasi skala (Actual Classroom Environment Scale) ACES [6], sikap diukur menggunakan Skala Sikap Siswa terhadap Matematika dan pengetahuan diukur menggunakan pre-test dan post-test yang dibuat oleh peneliti. Hasil uji t (independent sample test) menunjukkan ada pengaruh yang signifikan antara Lingkungan Belajar Berbasis Kelas terhadap sikap siswa (p=0,000<0,05) dan terhadap pengetahuan siswa (p=0,000<0,05). Selain itu, model regresi menunjukkan bahwa Lingkungan Belajar Berbasis Kelas memberikan sumbangan efektif sebesar 27% terhadap sikap siswa (r2 =0,267), serta 33% terhadap pengetahuan siswa (r2). Hasil penelitian menunjukkan Lingkungan Belajar Berbasis Kelas memiliki pengaruh yang signifikan terhadap sikap siswa , meskipun tidak besar. Hal ini karena adanya variabel lain yang mempengaruhi sikap siswa yaitu faktor guru, faktor lingkungan belajar dan faktor lingkungan kelas.   Kata Kunci: Lingkungan Belajar Berbasis Kelas, sikap, pengetahuan